https://www.taxtmi.com/caselaws?id=361956 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, allowing them to avail Cenvat credit on inputs after crossing the exemption limit, despite the Revenue's objection based on the six-month time limit under Rule 4(1) of the Cenvat Credit Rules, 2004. The Tribunal emphasized the need for a harmonious interpretation of Rules 3(2) and 4(1) to uphold the appellant's substantive right to credit and prevent one provision from rendering the other ineffective. The Tribunal set aside the Revenue's objection, granting consequential relief to the appellant in a judgment dated 1st June 2018. en-us Fri, 01 Jun 2018 00:00:00 +0530 Fri, 22 Mar 2019 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361956 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, allowing them to avail Cenvat credit on inputs after crossing the exemption limit, despite the Revenue's objection based on the six-month time limit under Rule 4(1) of the Cenvat Credit Rules, 2004. The Tribunal emphasized the need for a harmonious interpretation of Rules 3(2) and 4(1) to uphold the appellant's substantive right to credit and prevent one provision from rendering the other ineffective. The Tribunal set aside the Revenue's objection, granting consequential relief to the appellant in a judgment dated 1st June 2018. Case-Laws Central Excise Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361956